The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
Introduction. 1  Definition length of the ulna compared to the radius. 2  Epidemiology demographic male:female relationship UV is lower in males than females. 3  Pathophysiology congenital Madelung deformity (positive UV) reverse Madelung deformity (negative UV) trauma/mechanical distal radius/ulnar fracture with shortening.